6.1.5Reporting Boundaries

The performance indicators include Financial, Social, Health, Safety, Security and Environmental data, which are included in the following pages of the report.

HSSE data are presented for the calendar years 2015 and 2016 to allow for comparison. Human Resources data are presented for 2016. For certain key data the last five years have been published to show the Company’s long history of data collection and disclosure. PricewaterhouseCoopers Accountants N.V. has provided limited assurance on the safety indicators LTIFR and TRIFR and environmental data reported for the years 2010 until 2013 based on a separate report on selected key sustainability indicators prepared by SBM Offshore. From 2014 to 2016, PricewaterhouseCoopers Accountants N.V. provided limited assurance on all HSSE and Human Resources data. The financial data have been audited as part of the annual financial reporting process.

For Health, Safety and Security information is provided in relation to SBM Offshore’s direct activities and also includes impacts outside the organization by reporting on contractors and contractor’s subcontractors.

For Environment and Human Resources, information is provided in relation to impacts within the Company.

For some performance indicators the Company makes a split between onshore and offshore activities.

For Health, Safety, Security and Environment, onshore includes all SBM Offshore employees (including agency staff) in the offices, yards and installations vessels and contractors/subcontractors in the yards. Offshore includes all fleet, support shore bases and the Monaco office supporting the offshore fleet.

For Human Resources, onshore includes all SBM Offshore employees and contractors working in all the Company’s offices, shore bases (supporting the offshore fleet), construction yards and Operations employees based in Monaco. Offshore includes all crew employees operating on vessels. This breakdown does not include Construction Yard employees which are treated separately.